G/TBT/N/USA/1924/Add.1  
 
30 September 2022  
(22-7377) Page: 1/2 
Committee on Technical Barriers to Trade  Original: English  
 
NOTIFICATION  
Addendum  
The following communication , dated  29 September 2022, is being circulated at the request of the 
delegation of the United States of America . 
 
_______________  
 
 
Title:  Implementation of Refund Procedures for Craft Beverage Modernization Act Federal Excise 
Tax Benefits Applicable to Imported Alcohol  
 
Reason for Addendum:  
[ ] Comment period changed - date:   
[ ] Notified measure adopted - date:  
[X] Notified measure published - date: 23 September 2022  
[X] Notified measure enters into force - date: 24 October 2022  
[X] Text of final measure available from1:  
https://www.govinfo.gov/content/pkg/FR -2022-09-23/html/2022 -20412.htm  
https://www.govinfo.gov/content/pkg/FR -2022-09-23/pdf/2022 -20412.pdf  
https://members.wto.org/crnattachments/2022/TBT/USA/final_measure/22_6645_00_
e.pdf 
[ ] Notified measure withdrawn or revoked - date:  
Relevant sym bol if measure re -notified:   
[ ] Content or scope of notified measure changed  and text available from1:  
New deadline for comments (if applicable):   
[ ] Interpretive guidance issued and text available from1:  
[ ] Other:  
 
Description:  TITLE: Implementation of Refund Procedures for Craft Beverage Modernization Act 
Federal Excise Tax Benefits Applicable to Imported Alcohol  
AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury  
ACTION: Temporary rule; Treasury decision  
SUMMARY: This temporary rule amends the Alcohol and Tobacco Tax and Trade Bureau (TTB) 
regulations to implement certain chan ges made to the Internal Revenue Code by the Taxpayer 
Certainty and Disaster Tax Relief Act of 2020 (Tax Relief Act), which amended the Craft Beverage 
Modernization Act (CBMA) provisions of the Tax Cuts and Jobs Act of 2017. The Tax Relief Act 
transfers re sponsibility for administering CBMA provisions regarding reduced tax rates and tax 
 
1 This information can be provided by including a website address, a pdf attachment, or other 
information on where the text of the final /modified  measure and/or interpretive guidance can be obtained.  G/TBT/N/USA/1924/Add.1  
 
- 2 - 
 
  credits on imported alcohol from U.S. Customs and Border Protection (CBP) to the U.S. Department 
of the Treasury, effective 1 January 2023. Beginning on that date, importers  will pay the full tax rate 
at entry and subsequently submit refund claims to TTB to receive the lower rates. This rule 
establishes procedures for industry members to take advantage of reduced tax rates and tax credits 
that may be applied to specified limi ts of imported alcohol products that are entered for consumption 
in the United States beginning on 1 January 2023. These regulations establish the procedures by 
which foreign producers may assign the reduced tax rates and tax credits to importers and the 
procedures by which such importers may receive the assignments and submit refund claims to TTB. 
TTB is soliciting comments from all interested parties on these amendments through a notice of 
proposed rulemaking published elsewhere in this issue of the Feder al Register.  
DATES:  
Effective date: This temporary rule is effective 24 October 2022.  
Comment due date: Comments on the proposed rule must be received on or before 22 November 
2022. See the Public Participation section of the SUPPLEMENTARY INFORMATION for information on 
how to comment on the proposed rule.  
This temporary rule; treasury decision and the notice of proposed rulemaking notified as 
G/TBT/N/USA/1924  are identified by Docket Number TTB -2022-0009. The Docket Folder is available 
on Regulations.gov at https://www.regulations.gov/docket/TTB -2022-0009/document  and provides 
access to primary documents as well as comments received. Documents are also accessible from 
Regulations.gov  by sea rching the Docket Number. WTO Members and their stakeholders are asked 
to submit comments to the USA TBT Enquiry Point  by or before 4pm Eastern Time  on 22 November 
2022. Comments received by the USA TBT Enquiry Point from WTO Members and their stakeholders 
will be shared with the regulator and will also be submitted to the  Docket  on Regulations.gov if 
received within the comment period.  
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